As Mr. Graebner said, your code should look at a cube whose total mass is 10 g, that means you need to take into account the density of the tissues to get this cube defined. Then the electromagnetic power is computed over this cube.
To begin working with SAR, you should decide which model or phantom is applicable to you. There are homogeneous and inhomogeneous phantoms. The first can be represented with cubes, spheres or any form as long as it consists of the properties of one tissue (you can refer to FCC official website to obtain those properties) . You can simply design it using CAD software such as CST MWS. The latter is known as voxel phantoms, where mimicking the tissues of the living body is close to reality. The inhomogeneous phantoms are very complex and you can only import their data from libraries of your selected simulator, however that will require you a special licence and a powerful computer. Then you can calculate SAR over 10g or 1g, provided that you have already obtained the power loss. Results from homogeneous and inhomogeneous model will vary slightly depending on the closeness of their density.
Thank you @Waddah Al ashwal , your detailed answer helped me to understand the basic models of SAR. In that how to create homogeneous phantoms, is there models or examples are available for above?
In connection with the explaination provided by Waddah Al ashwal , I would like to mention that you can make homogeneous phantom models of different shape (like, cubical, spheroid or cuboid etc.) depending upon whole or partial human body modelling.
However, tissue equivalent dielectric properties of human head and body are different and frequency dependent too. To get to know the frequency dependent dielectric properties of phantom liquid, you can follow page 22 of the document for which link is provided. Material density is considered as 1000 Kg/cubic meter.